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Newfoundland Regulation 1999
(Filed November 30, 1999)
Under the authority of section 48 of the Gasoline Tax Act, the Lieutenant-Governor in Council makes the following regulations.
John R. Cummings, Q.C.
1. S.2 Amdt.
2. S.20 Amdt.
1. Section 2 of the Gasoline Tax Regulations is amended by inserting immediately after paragraph (a) the following:
(a.1) "commercial production" means commercial production as defined in the Mining and Mineral Rights Tax Act;
(2) Section 2 of the regulations is amended by inserting immediately after paragraph (c) the following:
(c.1) "exploration site" means a site where a person has a right to explore for minerals under the Mineral Act or another Act;
(3) Section 2 of the regulations is amended by adding immediately after paragraph (g) the following:
(g.1) "mineral" means a mineral as defined under the Mining and Mineral Rights Tax Act;
(g.2) "mining equipment" means equipment, other than equipment required to be licensed under the Highway Traffic Act, used directly for mine site preparation, removal of consolidated and unconsolidated material overlaying an ore body, and extracting, transporting and handling minerals up to and including primary crushing, but not beyond;
(g.3) "mining lease" means a mining lease issued under the Mineral Act;
2. Paragraphs 20(5)(l) and (m) of the regulations are repealed and the following substituted:
(l) gasoline consumed on an exploration site in equipment used for the exploration of a mineral, other than aircraft and equipment required to be licensed under the Highway Traffic Act prior to the commencement of commercial production;
(m) gasoline consumed in mining equipment prior to the commencement of commercial production in an area contained within a mining lease;
3. These regulations shall come into force on
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